3 (also spline curve) Mathematics A continuous curve constructed so as to pass through a given set of points and have a certain number of continuous derivatives. Example sentences. 1  The data was therefore fit nonparametrically to a smooth curve using the Dierckx algorithm for cubic spline curve fitting.
Definition of Unearned Revenue in Accounting. Unearned revenue is the same thing as deferred revenue. In accounting, unearned revenue is a liability. It is a liability because even though a company has received payment from the customer, the money is potentially refundable and thus not yet recognized as revenue.
Nature of contingent liabilities in accounting. A contingent liability is an amount that may be due depending on future events. Because it cannot be determined whether the amount must be paid until events unfold, the company's likelihood of loss is scored as one of the following: 1  Probable.2  The future event or events are likely to occur.. A contingent liability is an amount that may be due depending on future events. Because it cannot be determined whether the amount must be paid until events unfold, the company's likelihood of loss is scored as one of the following: 1  Probable. 2  The future event or events are likely to occur.